Tag: calculate

Variable Overhead Efficiency Variance

Variable Overhead Efficiency Variance

How Does Variable Overhead Efficiency Variance Affect Your Overhead Rate? There are two forms of overhead rate variation: Fixed overhead rate variance and Variable Overhead...

Variance

What is 'Variance' Variance is a measurement of the spread between numbers in a data set. The variance measures how far each...
Variable Overhead Spending Variance

Variable Overhead Spending Variance

What is a Variable Overhead Spending Variance A variable overhead spending variance is the difference between the actual amount of variable overhead incurred and the...

Variable Overhead

What is a 'Variable Overhead' Variable overhead is the indirect cost of operating a business, which fluctuates with manufacturing activity. For example,...

Geometric Mean

DefinitionIn mathematics, the geometric mean is a mean or average, which indicates the central tendency or typical value of a set of numbers by...

Days Sales Outstanding (DSO)

What is 'Days Sales Outstanding - DSO' Days sales outstanding (DSO) is a measure of the average number of days that a...

Debt Equity Ratio

DefinitionThe debt-to-equity ratio is a financial ratio indicating the relative proportion of shareholders' equity and debt used to finance a company's assets. Closely related...

Discounted Cash Flow

DefinitionIn finance, discounted cash flow analysis is a method of valuing a project, company, or asset using the concepts of the time value of...

Day-Count Convention

DefinitionIn finance, a day count convention determines how interest accrues over time for a variety of investments, including bonds, notes, loans, mortgages, medium-term notes,...

Deadweight Loss

DefinitionA deadweight loss, also known as excess burden or allocative inefficiency, is a loss of economic efficiency that can occur when equilibrium for a...

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